Describe the accounting

A major feature of public sector accounting reform has been the replacement of conventional cash-based accounting with accrual accounting. Even though accrual accounting is a regular practice in the private sector, little is known about the way in which these practices are diffused throughout large and complex public sector organisations. This thesis relies on Rogers’ (1983) Diffusion of an Innovation Theory (DOI) to explore the diffusion of accrual accounting across the three-tiered (Central - Provincial - Local) government of Sri Lanka.

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This thesis is comprised of eight chapters. Following this introductory chapter, Chapter 2 provides a summary of literature relating to OHS accountability and examines issues relating to OHS performance management. Chapter 3 presents a review of stakeholder, legitimacy and institutional theory literature. The research method employed is discussed and justified in Chapter 4. Chapter 5 presents the results of the stakeholder survey and in doing so describes stakeholder demand for OHS disclosure.

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This dissertation "Fact, Fiction and Folk Horror: A Cross-Genre Experiment in Music Biopic Screenwriting" is bifurcated, to highlight the transformation of the screenplay from its conventional original form to its unconventional re-visioned form: Part One is the diagnostic phase; Part Two is remedial. Or, in keeping with the project’s horrorcentricity, it is perhaps fitting to describe Part One as a forensic autopsy of a deceased screenwriting project – albeit one possessing the ability to haunt its creator from the grave – and Part Two as an account of my attempts to resurrect it.

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Analytical expressions for the anharmonic effective potential, local force constant, Displacement-displacement Correlation Function (DCF) CR and Debye-Waller factor described by the Mean Square Relative Displacement (MSRD) σ2 and by the Mean Square Displacement (MSD) u2of bcc crystals in the X-ray Absorption Fine Structure (XAFS) have been derived. The effective interatomic potential of the system has been considered by taking into account the influences of nearest atomic neighbors, and it contains the Morse potential characterizing the interaction of each pair of atoms.

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The remainder of the paper is organized as follows. Section 2 summarizes the prior research and presents my formal hypothesis. Section 3 presents my research design. Section 4 describes the data and presents results of my main empirical test. Section 5 contains supplementary analyses and Section 6 concludes.

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After completing this chapter you should be able to: Prepare a worksheet, explain the process of closing the books, describe the content and purpose of a post-closing trial balance, state the required steps in the accounting cycle, explain the approaches to preparing correcting entries,... and other contents.

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After completing this chapter you should be able to: Define fraud and internal control, identify the principles of internal control activities, explain the applications of internal control principles to cash receipts, describe the operation of a petty cash fund,...and other contents.

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After completing this chapter you should be able to: Identify the basic concepts of an accounting information system, describe the nature and purpose of a subsidiary ledger, explain how companies use special journals in journalizing.

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After completing this chapter you should be able to: Describe how the historical cost principle applies to plant assets, explain the concept of depreciation and how to compute it, explain how to account for the disposal of a plant asset,...and other contents.

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After completing this chapter you should be able to: Explain a current liability, and identify the major types of current liabilities, describe the accounting for notes payable, explain the accounting for other current liabilities, compute and record the payroll for a pay period,...and other contents.

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Lecture "International accounting - Chapter 1: Recording business transactions" has content: Explain accounts, journals, and ledgers as they relate to recording transactions and describe common accounts, define debits, credits, and normal account balances, and use double-entry accounting and T-accounts, list the steps of the transaction recording process Journalize and post sample transactions to the ledger, prepare the trial balance from the T-accounts.

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(BQ) Chapter 1 - Cost accounting: Information for decision making. After studying this chapter you should be able to: First, describe the way managers use accounting information to create value in organizations. Second, distinguish between the uses and users of cost accounting and financial accounting information. Third, explain how cost accounting information is used for decision making and performance evaluation in organizations.

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(BQ) Chapter 7: Job costing. After studying this chapter you should be able to explain what job and job shop mean. Assign costs in a job cost system. Account for overhead using predetermined rates. Apply job costing methods in service organizations. Understand the ethical issues in job costing, and describe the difference between jobs and projects.

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(BQ) Chapter 6: Fundamentals of product and service costing. This chapter provides an overview of alternative cost systems for product and service costing. Details and extensions to the basic models described here are presented in the following three chapters.

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(BQ) Chapter 9: Activity-based costing. Chapters 7 and 8 described product costing systems. In the last 15 years or so, many companies have experimented with and implemented costing systems based on production processes rather than accounting systems. One such system is activity-based costing, or ABC, which aids managers in the decision making process. Chapter 9 describes activity-based costing.

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(BQ) Chapter 10: Fundamentals of cost management. Upon completion of this chapter you should be able to: explain the concept of activity-based cost management; use the hierarchy of costs to manage costs; describe how the actions of customers and suppliers affect a firm’s costs; use activity-based costing methods to assess customer and supplier costs;...

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(BQ) In the previous chapters we considered how information could be developed to help managers make decisions. In this chapter we will discuss the fundamentals of management control systems. After studying this chapter you should be able to: Explain the role of a management control system, identify the advantages and disadvantages of decentralization, describe and explain the basic framework for management control systems.

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(BQ) Chapter 14: Business unit performance measurement. We described the organization of the firm in Chapter 12 by referring to responsibility centers: cost centers, profit centers, and investment centers. In this chapter, we develop and analyze performance measures for investment centers. Recall that in an investment center, managers have responsibility for asset deployment in addition to revenue and cost responsibilities.

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Bài giảng "Hệ thống thông tin kế toán - Chapter 6: Accounting software" presentation of content: Describe the evolution of accounting software, cescribe the evolution of accounting software, discuss on how to select an accounting software, look ahead on accounting software development.

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After completing this chapter, you should be able to: understand the various purposes of performance measurement systems and the role of these systems in enhancing customer value and shareholder value; understand why conventional financial measures are not sufficient for managing an organisation; describe the characteristics of contemporary approaches to performance measurement;...

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